This initiative follows the recent approval of the Audit Act 1957 amendment bill in July 2024, which significantly strengthens the auditor-general’s powers, enabling more comprehensive oversight of public spending.

“Next year, we will be introducing a new approach to ensure that all 2,000 GLCs are audited. No entity will be left out. Everybody will be audited during the first round,” she said.

Speaking at the Institute of International Auditors Malaysia (IIAM) National Conference 2024, Wan Suraya said this will be followed by screening to identify lower-risk entities, followed by more detailed analysis to ensure governance and accountability are continuously improved.

She said the NAD is embracing innovative approaches, particularly in the integration of technology.

“Our audit findings will be fully digitalised next year in terms of the way we conduct our audits and data analytics.

“We are currently working with some of our stakeholders to understand new technology and how it is done in the private sector,” she said.

Wan Suraya said the NAD will be working closely with IIAM and the Malaysian Institute of Accountants (MIA), as well as other entities in the auditing sector.

She also said the NAD is shifting towards thematic audits, and is now focusing on critical areas such as food security and sustainable development goals (SDGs).

“Everybody claims to be SDG-compliant, but now we will see whether this is true,” she said.